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2018 (4) TMI 856 - AT - CustomsValuation of imported goods - enhancement of assessable value - whether the transaction values declared by the importers are correct or not? - admissibility of evidences - Section 138C of the Customs Act, 1962. Held that: - the legislature by Section 138C had prescribed the detailed procedure to accept the computer print-outs and other electronic devices as evidences. It has been stated that any proceedings under the Act, 1962, where it is desired to give a statement in evidence of electronic devices, shall be evidences of any matter stated in the certificate - In the present case, the provisions of Section 138C of the Act were not complied with to use the computer print-outs as evidence. In the instant case, it is found that the entire case proceeded on the basis of the electronic documents as evidence. But the investigating officers had not taken pain to comply with the provisions of the law to establish the truthfulness of the documents and merely proceeded on the basis of the statements. Hence, the evidence of electronic devices, as relied upon by the adjudicating authority cannot be accepted. The demand of duty cannot be sustained, as the evidences as available for the alleged under valuation cannot be accepted under the law, as per the mandates of Section 138 C of the Act - appeal allowed - decided in favor of appellant.
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